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2003 (6) TMI 397 - AT - Central Excise

The Revenue appealed against the order-in-appeal regarding reversal of credit under Compounded Levy Scheme. Respondents had to reverse only Rs. 19,790/- of unutilized credit, not the utilized amount. Tribunal held that utilized credit is not recoverable when final product is duty exempt. Appeal disposed accordingly.

 

 

 

 

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